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In this Issue

This month's issue covers a wide array of accounting and auditing issues, with a focus on implementing new rules and adapting practice to the new business environment. These issues are exemplified by “Implementing CECL During the Pandemic,” in which authors Arianna Pinello and Lee Puschaver take a closer look at the long-awaited changes to accounting for financial instruments and how they have played out in the midst of extreme uncertainty during an unprecedented global crisis.

Other articles in this issue cover various management accounting issues. Authors Joshua Filzen, Allen Hartt, and Troy Hyatt take a deeper look at the 52/53-week year reporting convention to ascertain whether its use has diminished over time or across industry sectors. Kirke Bent and Dennis Caplan present the lattice allocation method as a more efficient means of assigning service department costs within an organization. Other articles try to decipher recent guidance for typically tricky accounting questions, such as the accounting for income taxes and asset acquistiions.

Finally, while working remotely across jurisdictions has become increasingly common since the onset of the pandemic, the tax laws have not changed to suit this new environment. Authors Mark Klein, Joseph Endres, and Tyler Gately review several common scenarios in which taxpayers may find themselves and illustrate the potential tax implications.

 
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